Abstract

This study aimed to determine the incidence of diversity the board of directors in implementing compliance practices in Chilean companies. The research considers 1,322 reports on Social Responsibility and Corporate Governance. The results indicate that the degree of compliance practice adoption is partially explained by the diversity in the composition of the boards of directors of Chilean companies. Likewise, it was demonstrated that in Chile, there needs to be more concern on the part of the authorities in implementing practice for the composition of boards and that compliance is a mechanism that is increasingly present in the governance of companies.